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Finance Act 1993
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- UK Public General Acts
- 1993 c. 34
- SCHEDULE 13
- Paragraph 11
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Changes over time for: Paragraph 11
Version Superseded: 22/03/2001
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- 27/07/1993- Amendment
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Point in time - Stop date 22/03/2001- Amendment
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11(1)In subsection (3) of section 50, in paragraph (i) of the definition of “old expenditure” (old expenditure to include expenditure falling within section 22) after “22” there shall be inserted “ other than expenditure to which that section applies by virtue only of subsection (3B) of that section ”.
(2)After subsection (4) of that section there shall be inserted the following subsection—
“(4A)In the case of expenditure to which section 22 applies by virtue only of subsection (3B) of that section, any reference in this Chapter to the expenditure having qualified for a first-year allowance is a reference to such an allowance having fallen to be made in respect of the whole or any part of that expenditure.”
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